**Case Scenario - IV** Mouriya & Co, registered under GST, is engaged in textile manufacturing business in the State of Tamilnadu. For the Financial year 2017-18, the due date of furnishing annual return in GSTR-9 was 07.02.2020. But their accountant submitted the same on 07.03.2020. No appeal or revision or investigation was faced for the said financial year by the firm. They supplied Dhoties and Sarees to various State Government during the month of March 2024, details of which are as follows: (i) Supplied Sarees worth ₹2,80,000 including GST @ 12% to_Government of Tamilnadu for Tamil New year distribution. (ii) Supplied Dhoties worth ₹3,00,000 excluding GST @ 12% to_Government of Tamilnadu for Scheme distribution. (iii) Supplied both Sarees and Dhoties to Government of Andhra Pradesh for Telugu New Year, valued at ₹ 3,50,000 including GST @ 12% . The said supply was made to its Govt undertaking in Chennai, Tamilnadu. Invoice was issued to the Andhra Govt in Tirupati. During the month of April 2024, the firm made wrong availment of excess ITC under IGST head for an amount of ₹ 1,00,000. During the time period starting from excess availment upto such reversal, the balance in credit ledgers of CGST, SGST and IGST were, ₹ 70,000,₹ 20,000 and ₹ 20,000 respectively. The Firm identified the wrong availment and reversed the excess ITC availed. Ignore break-up of tax rate between CGST/SGST/IGST for GST TDS purposes. Based on the above information, choose the most appropriate answer for the questions 12-14: